TAX ADVISOR & CONSULTANT AT G.S.T SUVIDH
1372 Points
Posted on 03 November 2014
Generally you need to deduct T.D.S @ 10.3%(Including cess) above and as you know there will be no prescribed limits for applicablility or Non applicability of T.D.S provisions for NRI, any payment whether it is above 30000 or not, liable to deduct T.D.S u/s.195. If such non-resident make an application to Assessing officer in Form 15C or 15D as case may be to Assessing officer that he would not subjected to Indian Income tax provisions then you need not to deduct T.D.S on payment made to NRI for technical consultancy services on submitting such certificate issued by assessing officer.